The Basic Account Structure 3 - 5850 - 050 - 311 Fund Function Program Report Code Object.

The Basic Account The Basic Account StructureStructure

3 - 5850 - 050 - 311

Fund

Function

ProgramReport Code

Object

Expenditure CodesExpenditure Codes

FUND CODESFUND CODES The Source of $$$ The Source of $$$

State funds = 1Local funds = 2Federal funds = 3Capital funds = 4Child Nutrition funds = 5Trust = 6Community Schools = 7

Purpose CodesPurpose Codes The reason for the The reason for the

expenseexpenseThe purpose for the expenditureThe purpose for the expenditure 5000 - 5000 - Instructional ProgramsInstructional Programs 6000 -6000 - System Wide SupportSystem Wide Support 7000 - 7000 - Community Schools/CNPCommunity Schools/CNP 8000 -8000 - Non-Programmed Non-Programmed

ChargesCharges 9000 - 9000 - Capital OutlayCapital Outlay

5110- Regular Curricular Services5110- Regular Curricular Services 5120- CTE Curricular Services5120- CTE Curricular Services 5210- Children with Disabilities 5210- Children with Disabilities

Curricular ServicesCurricular Services 5500- Co-Curricular Services5500- Co-Curricular Services 6110- Regular Curricular support and 6110- Regular Curricular support and

Development ServicesDevelopment Services 6201- Children with Disabilities 6201- Children with Disabilities

Support and Development ServicesSupport and Development Services

Purpose CodesPurpose Codes

PRC - Program Report PRC - Program Report CodeCode

What pot of What pot of money the money the funds are funds are coming coming from?from?

Object CodesObject CodesService or Item Service or Item

ObtainedObtained Salaries = 100 seriesSalaries = 100 series Benefits = 200 seriesBenefits = 200 series Purchased services = 300 seriesPurchased services = 300 series Supplies and Materials = 400 Supplies and Materials = 400

seriesseries Equipment and Capital Outlay = Equipment and Capital Outlay =

500 series500 series

Object CodesObject Codes

311-Contract Services311-Contract Services 312-Workshop Expenses312-Workshop Expenses 341-Telephone341-Telephone 342-Postage342-Postage 411-Supplies and Materials411-Supplies and Materials 412-State Textbooks412-State Textbooks 414-Library Books414-Library Books 418 Computer Software and Supplies418 Computer Software and Supplies 461-Furniture and Equipment-Inventoried461-Furniture and Equipment-Inventoried 462-Computer Equipment-Inventoried462-Computer Equipment-Inventoried 541-Equipment-Capitalized (greater than 541-Equipment-Capitalized (greater than

$5000)$5000) 542-Computer hardware-capitalized (greater 542-Computer hardware-capitalized (greater

than ($5000)than ($5000)

Why a Why a Purchasing/Finance Purchasing/Finance

Manual?Manual?

G.S. 115C-441 requiresG.S. 115C-441 requires– the finance officer to determine if a sufficient balance the finance officer to determine if a sufficient balance remains in the budget to pay the invoice when it is remains in the budget to pay the invoice when it is received, and that the finance officer certify this by received, and that the finance officer certify this by signing a “pre-audit certificate” and put it on the signing a “pre-audit certificate” and put it on the contract, agreement, or purchase order before it can contract, agreement, or purchase order before it can become an obligation of the governmental unit.become an obligation of the governmental unit.

–Approval of the disbursement—The finance officer may Approval of the disbursement—The finance officer may approve the claim only if he/she determines the amount approve the claim only if he/she determines the amount to be payable, the budget resolution includes an to be payable, the budget resolution includes an appropriation authorizing the expenditure and either (i) appropriation authorizing the expenditure and either (i) and encumbrance has been previously created for the and encumbrance has been previously created for the transaction or (ii) an unencumbered balance remains in transaction or (ii) an unencumbered balance remains in the appropriation sufficient to pay the amount to be the appropriation sufficient to pay the amount to be disbursed. A bill, invoice or other claim may not be disbursed. A bill, invoice or other claim may not be paid unless it has been approved by the finance officer, paid unless it has been approved by the finance officer, or under subsection (c) of this section, by the board of or under subsection (c) of this section, by the board of education.education.

G.S. 115C-522(a) Grants Power to Contract for local G.S. 115C-522(a) Grants Power to Contract for local boards of Education for purchasingboards of Education for purchasing– According to Session Law 2003-147, Section 10 (b), if According to Session Law 2003-147, Section 10 (b), if

during the fiscal year a local board of education is during the fiscal year a local board of education is certified as E-Procurement compliant, it must use E-certified as E-Procurement compliant, it must use E-Procurement to expend at least 30% of its remaining Procurement to expend at least 30% of its remaining unencumbered funds to purchase supplies, unencumbered funds to purchase supplies, equipment, materials, computer software and other equipment, materials, computer software and other tangible personal property. In the first year after tangible personal property. In the first year after certification, the minimum E-Procurement purchase certification, the minimum E-Procurement purchase percentage rises to 35% of the above mentioned percentage rises to 35% of the above mentioned goods, with a State encouraged goal of 50%. In the goods, with a State encouraged goal of 50%. In the second and following years, the mandatory minimum second and following years, the mandatory minimum rises to 40%, with a State encouraged goal of 70%.rises to 40%, with a State encouraged goal of 70%.

– http://www.doa.state.nc.us/PandC/keyword.htm#Chttp://www.doa.state.nc.us/PandC/keyword.htm#C


Manual?Manual?


Manual?Manual? carrying out the purchasing process in the best interest of carrying out the purchasing process in the best interest of

the Newton-Conover City Schools, the taxpayers of Catawba the Newton-Conover City Schools, the taxpayers of Catawba County, and according to N.C. General Statues, local Board County, and according to N.C. General Statues, local Board of Education procedures, and recognized professional of Education procedures, and recognized professional purchasing practices.purchasing practices.

getting maximum benefits from the school system's monies getting maximum benefits from the school system's monies for the students.for the students.

providing a climate of fair and open competition for all providing a climate of fair and open competition for all qualified vendors.qualified vendors.

purchasing goods and services expediently and awarding purchasing goods and services expediently and awarding bids to the lowest responsible bidder. The lowest bids to the lowest responsible bidder. The lowest responsive and responsible price allows consideration of responsive and responsible price allows consideration of terms and conditions, delivery schedules, types and degrees terms and conditions, delivery schedules, types and degrees of service, inspection, transportation and delivery cost, of service, inspection, transportation and delivery cost, warranties, etc. warranties, etc.

assuring that bids are complied with in terms of price, assuring that bids are complied with in terms of price, quality, and service requirements.quality, and service requirements.

General ProvisionsGeneral Provisions

Each school/department is responsible for:Each school/department is responsible for:– (a) The selection of responsible vendors(a) The selection of responsible vendors– (b) Issuance of all requisitions(b) Issuance of all requisitions– (c) Searching for new products and services(c) Searching for new products and services– (d) Preparing and/or providing assistance with (d) Preparing and/or providing assistance with

preparation of specifications for preparation of specifications for products or products or equipment equipment

– (e) Obtaining bids for purchases exceeding $1,000(e) Obtaining bids for purchases exceeding $1,000– (f) Evaluating bids to select the lowest responsible (f) Evaluating bids to select the lowest responsible

bidderbidder– (g) Pre-auditing funds before requisition is prepared(g) Pre-auditing funds before requisition is prepared– (h) Obtaining repairs for equipment(h) Obtaining repairs for equipment– (i) Confirming prices on goods/services with a cost of (i) Confirming prices on goods/services with a cost of

$500.00 and under $1,000, which do $500.00 and under $1,000, which do not have to be not have to be bid bid

In selecting vendors, the In selecting vendors, the purchaser will consider:purchaser will consider:– (a) Quality(a) Quality– (b) Price(b) Price– (c) Ability to deliver(c) Ability to deliver– (d) Warranties or guarantees(d) Warranties or guarantees– (e) Service(e) Service– (f) Conflict of interest (f) Conflict of interest


In evaluating price quotations, the following will be In evaluating price quotations, the following will be considered:considered:– (a) Price(a) Price– (b) Quality of item offered(b) Quality of item offered– (c) General reputation and performance capabilities of (c) General reputation and performance capabilities of

bidderbidder– (d) Suitability of items for intended use(d) Suitability of items for intended use– (e) Conformity with intent of specifications(e) Conformity with intent of specifications– (f) Conformity with terms and conditions of the invitation (f) Conformity with terms and conditions of the invitation

to bidto bid– (g) Conformity with mandatory site visit (if specified)(g) Conformity with mandatory site visit (if specified)– (h) Recommendation of the end user(h) Recommendation of the end user– (i) Future cost relative to sustainability(i) Future cost relative to sustainability


ProceduresProcedures

The following apply only to the The following apply only to the items not covered by a term items not covered by a term contract….contract….

Purchases up to $999—price Purchases up to $999—price quotations are not required; quotations are not required; however, competitive prices however, competitive prices should be sought whenever should be sought whenever possible.possible.

Purchases over $1,000 but less than Purchases over $1,000 but less than $2,500$2,500– Three quotes must be obtained, either Three quotes must be obtained, either

written or telephone quotations.written or telephone quotations. Purchases of $2,500 but less than Purchases of $2,500 but less than

$5,000$5,000– Written invitation to bid and written Written invitation to bid and written

responses. Faxed quotations are responses. Faxed quotations are acceptable.acceptable.


Purchases of $5000 but less than Purchases of $5000 but less than $90,000$90,000– Written informal quotesWritten informal quotes

Purchases greater than $90,000Purchases greater than $90,000– Must be handled through a formal Must be handled through a formal

bid processbid process


The maximum applies to the total order rather than a line item cost.

Equipment, materials, and supplies not covered by any Equipment, materials, and supplies not covered by any existing contracts may be purchased locally after seeking existing contracts may be purchased locally after seeking competitive quotations according to purchasing procedures competitive quotations according to purchasing procedures already identified. Bid dates and bid selection criteria already identified. Bid dates and bid selection criteria must be fully documented. must be fully documented. Items may not be divided Items may not be divided to avoid this provisionto avoid this provision. .

Generally, purchases requiring prepayment are not Generally, purchases requiring prepayment are not allowed because we are approving payment before the allowed because we are approving payment before the goods or services are received. Exception could be made goods or services are received. Exception could be made on an individual basis if the goods/services are essential, on an individual basis if the goods/services are essential, no other source is available, and reputation of the no other source is available, and reputation of the company/person is beyond reproach. Another exception company/person is beyond reproach. Another exception could involve travel, such as airline tickets. Good could involve travel, such as airline tickets. Good purchasing practices, however, require that invoices not be purchasing practices, however, require that invoices not be paid until the goods/services are received.paid until the goods/services are received.



Construction of repair work with third parties is Construction of repair work with third parties is governed by Chapter 143, Article 8 of the General governed by Chapter 143, Article 8 of the General Statutes. All such contracts are to be handled by the Statutes. All such contracts are to be handled by the Finance and Maintenance Departments.Finance and Maintenance Departments.

The technology director and finance director are The technology director and finance director are responsible for maintaining information regarding responsible for maintaining information regarding telephones lines for school system locations. telephones lines for school system locations. Additional telephone service requests and/or Additional telephone service requests and/or additional lines must be approved by the technology additional lines must be approved by the technology and finance director. Additional lines or additional and finance director. Additional lines or additional services, upon approval, will be ordered as requested services, upon approval, will be ordered as requested and the invoice will be sent to the school for payment and the invoice will be sent to the school for payment each month.each month.


All transactions over $1,000 must be documented. This includes a All transactions over $1,000 must be documented. This includes a record of all quotes received, written and verbal, and written record of all quotes received, written and verbal, and written justification for awarding to other than the low bidder. All justification for awarding to other than the low bidder. All purchasing files, regardless of dollar value must be maintained for purchasing files, regardless of dollar value must be maintained for five years.five years.

The form used for written quotes should:The form used for written quotes should: Clearly identify its purpose (ex. Request for quotes)Clearly identify its purpose (ex. Request for quotes) Identify the agency by nameIdentify the agency by name Provide the FOB destination address, a clear description of Provide the FOB destination address, a clear description of

the item needed, the return by date, the state’s terms and the item needed, the return by date, the state’s terms and conditions (must clearly state shipping terms)conditions (must clearly state shipping terms)

Provide a signature section for the company representative Provide a signature section for the company representative to sign confirming the price and certifying that the to sign confirming the price and certifying that the quotation was made competitively and without collusionquotation was made competitively and without collusion

Provide a space for delivery time and all other specific Provide a space for delivery time and all other specific requirements applicable to the purchase (for example, any requirements applicable to the purchase (for example, any additional cost for setup, additional yearly maintenance additional cost for setup, additional yearly maintenance fees)fees)

Allow at least 10 calendar days for the return unless this Allow at least 10 calendar days for the return unless this requirement is justifiably waivedrequirement is justifiably waived


Lack of competitionLack of competition Waiver of Competitive BiddingWaiver of Competitive Bidding Rejection of BidsRejection of Bids Award of BidsAward of Bids Sole Source Sole Source

Page 23 and 24Page 23 and 24 Also page 45 and 48 forms to use for Also page 45 and 48 forms to use for

phone quotes and written quotesphone quotes and written quotes

Contractual ServicesContractual Services

Service needed clearly identifiedService needed clearly identified Highest level of service for most Highest level of service for most

reasonable costreasonable cost Requisition completed identifying Requisition completed identifying

services to be provided and the services to be provided and the anticipated cost. Copy of signed anticipated cost. Copy of signed contract should be attached. The contract should be attached. The contract should be very specific to the contract should be very specific to the work to be performed. What, when, work to be performed. What, when, who, why should be included on the who, why should be included on the requisition, contract and follow through requisition, contract and follow through on the purchase order.on the purchase order.

The purchase order will state that the payment will The purchase order will state that the payment will not be made until the services have been complete not be made until the services have been complete and the appropriate invoice is received and approved and the appropriate invoice is received and approved for payment by the person who initiated the service for payment by the person who initiated the service request.request.

The invoice should be submitted after the service is The invoice should be submitted after the service is provided and should state the following: description, provided and should state the following: description, date, and cost of the service and number of the date, and cost of the service and number of the purchase order. The invoice must be very descriptive purchase order. The invoice must be very descriptive as to what service was performed, when it was as to what service was performed, when it was performed and any other information necessary for performed and any other information necessary for payment of the invoice.payment of the invoice.

This is a federal requirement to have this This is a federal requirement to have this level of detail for contract services. The level of detail for contract services. The contract can not say for services performed.contract can not say for services performed.


A purchase order can be issued for a single A purchase order can be issued for a single occurrence or for multiple days or months of occurrence or for multiple days or months of service through means of a blanket service through means of a blanket purchase; however, the actual invoice or purchase; however, the actual invoice or invoices for regular or blanket purchase invoices for regular or blanket purchase orders must state the dates of service, orders must state the dates of service, description of the service, and cost. (See the description of the service, and cost. (See the contract service form for guidance; however, contract service form for guidance; however, this form is not required because an this form is not required because an individual or company may have their own individual or company may have their own contract.) Page 50contract.) Page 50


Preparing Purchase Preparing Purchase RequisitionsRequisitions

Requisition to be completed by individual requesting items. Requisition to be completed by individual requesting items. (A paper requisition is attached for use by individual (A paper requisition is attached for use by individual requesting needed supplies) p.51requesting needed supplies) p.51

After approval from supervisor, the individual responsible for After approval from supervisor, the individual responsible for entering requisitions enters the on-line requisition.entering requisitions enters the on-line requisition.

After the on-line requisition is entered, a printed copy is sent After the on-line requisition is entered, a printed copy is sent to the purchasing director for approval. Attached should be to the purchasing director for approval. Attached should be any phone quotes or written quotes or other necessary any phone quotes or written quotes or other necessary information to show competitive bidding took place. Also, if information to show competitive bidding took place. Also, if contract services, a copy of the contract should be attached.contract services, a copy of the contract should be attached.

Once the purchasing director has approved, it will be Once the purchasing director has approved, it will be forwarded to the finance director. The finance director will forwarded to the finance director. The finance director will then approve the requisitions on-line.then approve the requisitions on-line.

No requisition will be approved if there is no budget amount No requisition will be approved if there is no budget amount in the account code or if the expenditure is greater than the in the account code or if the expenditure is greater than the budget amount in the account code. A message will be sent budget amount in the account code. A message will be sent to the originator to re-code the requisition or to determine to the originator to re-code the requisition or to determine other funding sources.other funding sources.

Open Purchase OrdersOpen Purchase Orders

As an internal control issue, effective July 1, As an internal control issue, effective July 1, 2007, all credit cards should be canceled. 2007, all credit cards should be canceled. You will no longer be able to use credit You will no longer be able to use credit cards as a means of procuring purchases. cards as a means of procuring purchases. Open purchase orders will be used to Open purchase orders will be used to obtain items from local vendors.obtain items from local vendors.

The dollar limit on open purchase orders is The dollar limit on open purchase orders is $750 except for maintenance which is $750 except for maintenance which is $1,000.$1,000.

Open purchase orders are not to be used Open purchase orders are not to be used solely for conveniencesolely for convenience..

Once the items have been picked up, the individual will Once the items have been picked up, the individual will sign and turn in the receipt along with a copy of the sign and turn in the receipt along with a copy of the purchase order to the school treasurer or other purchase order to the school treasurer or other individual responsible for approving open purchase individual responsible for approving open purchase orders. The school treasurer or other responsible orders. The school treasurer or other responsible individual will verify that the items purchased were individual will verify that the items purchased were appropriate items and also sign the receipt and then appropriate items and also sign the receipt and then forward to the finance department immediately for forward to the finance department immediately for payment. Two signatures will be required on the payment. Two signatures will be required on the receipt.receipt.

The following credit card vendors have been set up to The following credit card vendors have been set up to accept open purchase orders:accept open purchase orders:– Harris TeetersHarris Teeters– Sam’s Club (still working on setting this up)Sam’s Club (still working on setting this up)– Wal-martWal-mart– Lowe’s Home ImprovementLowe’s Home Improvement

Open Purchase OrdersOpen Purchase Orders

Pressing Need/Emergency Pressing Need/Emergency POPO

We have put measures in place We have put measures in place for emergency purchase orders. for emergency purchase orders. You can read the details on page You can read the details on page 31 of the purchasing/finance 31 of the purchasing/finance manualmanual

Receiving ProceduresReceiving Procedures

In order for the finance department to determine an invoice In order for the finance department to determine an invoice to be payable, the receiving procedures are essential.to be payable, the receiving procedures are essential.

When purchase orders are issued, the yellow receiving copy When purchase orders are issued, the yellow receiving copy of the purchase order will be sent to the appropriate of the purchase order will be sent to the appropriate school/department and the pink copy is kept in finance.school/department and the pink copy is kept in finance.

When complete orders are received, all relevant data on When complete orders are received, all relevant data on packages, cases, individual items, etc. should be matched packages, cases, individual items, etc. should be matched against the yellow receiving copy of the purchase order, and against the yellow receiving copy of the purchase order, and quantities received should be verified. The receiver should quantities received should be verified. The receiver should then verify, stamp, sign and date the yellow copy. The yellow then verify, stamp, sign and date the yellow copy. The yellow copy should be stapled to the vendor's invoice and sent to the copy should be stapled to the vendor's invoice and sent to the Accounts Payable Department for payment processing. Accounts Payable Department for payment processing.

If all items are not received and back-orders will not be If all items are not received and back-orders will not be accepted, the necessary adjustments should be made on the accepted, the necessary adjustments should be made on the yellow copy. It should then be signed and forwarded to the yellow copy. It should then be signed and forwarded to the Accounts Payable Department. Accounts Payable Department. Once the yellow copy has Once the yellow copy has been forwarded to the Accounts Payable Department, back-been forwarded to the Accounts Payable Department, back-orders should not be accepted.orders should not be accepted.

Receiving ProceduresReceiving Procedures

When partial orders are delivered to the schools/departments, When partial orders are delivered to the schools/departments, the receiver should indicate by check marks ( ) which items the receiver should indicate by check marks ( ) which items are complete and by writing the quantity received in are complete and by writing the quantity received in numerals by items which are incomplete.numerals by items which are incomplete.

The receiver should attach vendor invoice to the yellow The receiver should attach vendor invoice to the yellow receiving copy of the purchase order.receiving copy of the purchase order.

The receiver should make a copy of the yellow purchase The receiver should make a copy of the yellow purchase order, write partial order on the copy, stamp, sign in the order, write partial order on the copy, stamp, sign in the receiving space and forward the receiving space and forward the copycopy to the Accounts Payable to the Accounts Payable Department.Department.

Each time a partial shipment is received against the order, Each time a partial shipment is received against the order, this process should be completed.this process should be completed.

When the final shipment is received, the yellow copy should When the final shipment is received, the yellow copy should be marked be marked completecomplete, signed and forwarded to the Accounts , signed and forwarded to the Accounts Payable Department.Payable Department.

Fixed AssetsFixed Assets

GASB 34GASB 34 What is a fixed asset?What is a fixed asset?

– $700 or useful life of 1 year or more $700 or useful life of 1 year or more Example, tv may not be $700 but would Example, tv may not be $700 but would

be a fixed asset. Something we would be a fixed asset. Something we would report if stolen.report if stolen.

Fixed AssetsFixed Assets

Finance department will complete acquisition form with as Finance department will complete acquisition form with as much data as possible from invoices and send to designated much data as possible from invoices and send to designated person at school/department.person at school/department.

The designated person where the fixed asset is located will The designated person where the fixed asset is located will complete the remaining portion of the form, attach the fixed complete the remaining portion of the form, attach the fixed asset tag and return the completed form to finance.asset tag and return the completed form to finance.

The fixed asset contact person will be responsible for The fixed asset contact person will be responsible for notifying the finance department when assets are removed notifying the finance department when assets are removed from inventory or transferred. from inventory or transferred.

The technology department will be responsible for tagging The technology department will be responsible for tagging and completing the fixed asset acquisition/retirement forms and completing the fixed asset acquisition/retirement forms on all computer equipment.on all computer equipment.

Forms on page 43 and 44Forms on page 43 and 44

School Property DisposalSchool Property Disposal

Items that are declared surplus will be Items that are declared surplus will be disposed of in three following disposed of in three following methods:methods:– Sold at a public auctionSold at a public auction– Sold through NC Department of Sold through NC Department of

Administration, Division of P and C surplus Administration, Division of P and C surplus Property SystemProperty System

– Delivered and sold to the local scrap metal Delivered and sold to the local scrap metal buyer for the current market value scrap buyer for the current market value scrap metal.metal.

Staff Development MoniesStaff Development Monies

A requisition should be submitted to the finance office for A requisition should be submitted to the finance office for approval by the finance approval by the finance director and/or superintendent. director and/or superintendent. The requisitionThe requisition should identify the vendor where food is to should identify the vendor where food is to be obtained (grocery store, catering service, child nutrition, be obtained (grocery store, catering service, child nutrition, etc.), a description of the workshop activities, date of the etc.), a description of the workshop activities, date of the activity and the cost of the refreshments. A copy of the activity and the cost of the refreshments. A copy of the agenda and number of attendees or participants must be agenda and number of attendees or participants must be attached to the requisition. attached to the requisition.

Every effort should be made to use state funds when Every effort should be made to use state funds when available and you have 20 participants or more. With 20 available and you have 20 participants or more. With 20 participants or more, state funds can be used to pay $4.00 participants or more, state funds can be used to pay $4.00 per person per day. per person per day.

If there are fewer than 20 participants and/or cost for food If there are fewer than 20 participants and/or cost for food exceeds $4 per participant local funds must be used. exceeds $4 per participant local funds must be used.


Meals should not be served for meetings that are less than Meals should not be served for meetings that are less than four hours. If a meeting is four hours or longer, a meal can four hours. If a meeting is four hours or longer, a meal can be served using the $4.00 allowable by state, and be served using the $4.00 allowable by state, and supplemented with local dollars to a maximum not to supplemented with local dollars to a maximum not to exceed the state rate used for lunches for travel exceed the state rate used for lunches for travel reimbursement. (In order to use the $4.00 allowable by reimbursement. (In order to use the $4.00 allowable by state, you must have at least 20 participants, otherwise state, you must have at least 20 participants, otherwise local funds must be used.)local funds must be used.)

If the workshop is less than 4 hours refreshments can be If the workshop is less than 4 hours refreshments can be served but should be limited to $2 per participant.served but should be limited to $2 per participant.

Every effort should be made to use the Child Nutrition Every effort should be made to use the Child Nutrition Department, as they are typically more cost effective.Department, as they are typically more cost effective.

If any question exists about whether an activity is If any question exists about whether an activity is appropriate for use of staff development monies, finance appropriate for use of staff development monies, finance director should be consulted for prior approval.director should be consulted for prior approval.


LODGING:LODGING: Written authorization by an official designated by Written authorization by an official designated by the local superintendent must be obtained in order to qualify the local superintendent must be obtained in order to qualify for reimbursement for overnight stays. Supervisory personnel for reimbursement for overnight stays. Supervisory personnel certifying the reimbursement request as necessary and proper certifying the reimbursement request as necessary and proper must require documentation from the traveler to substantiate must require documentation from the traveler to substantiate that the overnight lodging was necessary and accomplished.that the overnight lodging was necessary and accomplished.

Reimbursement - Specific dates of lodging must be listed and Reimbursement - Specific dates of lodging must be listed and substantiated by a receipt from a commercial lodging substantiated by a receipt from a commercial lodging establishment not to exceed $63.75 for in-state and $75.50 for establishment not to exceed $63.75 for in-state and $75.50 for out-of-state.out-of-state.

Excess - Excess lodging authorization must be obtained in Excess - Excess lodging authorization must be obtained in advance from the local superintendent/or finance director. advance from the local superintendent/or finance director. Excess lodging is allowed when the employee is in a high cost Excess lodging is allowed when the employee is in a high cost area and unable to secure lodging within the current area and unable to secure lodging within the current allowance. Every attempt should be made to room together allowance. Every attempt should be made to room together when possible to lower the individual rate per room.when possible to lower the individual rate per room.

Excerpts from the NC Public Schools Travel Policies and Regulations


MealsMeals In-StateIn-State Out of Out of StateState– BreakfastBreakfast 7.50 7.50 7.50 7.50– LunchLunch 9.75 9.75

9.759.75– DinnerDinner 16.7516.75

19.0019.00



Daily travel (overnight)Daily travel (overnight)– Breakfast-depart prior to 6:00 amBreakfast-depart prior to 6:00 am– Lunch-depart prior to 10:00 amLunch-depart prior to 10:00 am– Dinner-return after 8:00 pmDinner-return after 8:00 pm

Daily travel (not overnight)Daily travel (not overnight)– Breakfast-depart 6:00 am and extend the work day Breakfast-depart 6:00 am and extend the work day

by 2 hoursby 2 hours– Lunch-not allowed if not overnight stayLunch-not allowed if not overnight stay– Dinner-return after 8:00 pm and extend the work Dinner-return after 8:00 pm and extend the work

day by 3 hoursday by 3 hours– Must also involve a travel destination at least 35 Must also involve a travel destination at least 35

miles from the employee’s regular assigned duty miles from the employee’s regular assigned duty station.station.


Grant ApplicationsGrant Applications

All grants submitted by departments are All grants submitted by departments are to be reviewed by the Finance Office to be reviewed by the Finance Office prior to being submitted to the granting prior to being submitted to the granting agency. Individual school grants agency. Individual school grants exceeding $5,000 must be reviewed by exceeding $5,000 must be reviewed by the Finance Office prior to being the Finance Office prior to being submitted to the granting agency. submitted to the granting agency. Individual school grants exceeding Individual school grants exceeding $5,000 will be processed through the $5,000 will be processed through the Finance Office; this includes reviewing Finance Office; this includes reviewing and disbursing funds.and disbursing funds.

Stipend RequestStipend Request

This form is to be used when paying This form is to be used when paying staff additional compensation for staff additional compensation for attending a workshop or for duties attending a workshop or for duties performed outside of the normal performed outside of the normal workday. A stipend cannot be paid workday. A stipend cannot be paid if the employee is attending the if the employee is attending the workshop during the regular school workshop during the regular school day and is on payroll. Page 42day and is on payroll. Page 42

The Basic Account Structure 3 - 5850 - 050 - 311 Fund Function Program Report Code Object.

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Transcript of The Basic Account Structure 3 - 5850 - 050 - 311 Fund Function Program Report Code Object.